1st Edition

Performance Measurement in Non-Profit Organizations The Road to Integrated Reporting

By Patrizia Gazzola, Stefano Amelio Copyright 2023
    152 Pages 17 B/W Illustrations
    by Routledge

    152 Pages 17 B/W Illustrations
    by Routledge

    Performance Measurement in Non-Profit Organizations: The Road to Integrated Reporting addresses the issue of performance measurement in nonprofit companies with the aim of defining a system of useful measures to understand, manage, and improve the performance of such companies by employing systems theory to examine their conditions of existence and manifestations of life. From the proposed company model follows that the system of performance measures should make it possible to keep under control both the productive transformation, with the physical-technical efficiency indicators, and the economic transformation, with the economic efficiency indicators, and the financial transformation with the financial efficiency indicators, and finally the managerial transformation with the effectiveness indicators, taking into account the degree of satisfaction of the expectations of the main categories of company stakeholders.

    Readers will understand that economic analysis alone is not sufficient to assess the performance of such organizations, but it is necessary to unite it with the analysis of sustainability dimensions. It would therefore be appropriate to draw up an integrated report that combines the economic and financial dimensions with the pillars of sustainability, as in the case of companies in the second sector. There is a gap in the literature in this area that this book aims to fill, making it a valuable resource to researchers, academics, and advanced students interested in performance evaluation of NPOs.

    CHAPTER I: The third sector and nonprofit organizations
    CHAPTER II: Nonprofit organizations in systemic theory
    CHAPTER III: Identifying and determining the relevant dimensions for performance measurement
    CHAPTER IV: Internal performance indicators: the endogenous teleonomy
    CHAPTER V: Sustainability reporting, integrated reporting and external performance indicators: the exogenous teleonomy
    CHAPTER VI: Conclusions: the use of the indicator system


    Patrizia Gazzola is an Associate Professor in the Department of Economics at the University of Insubria (VA), Italy.

    Stefano Amelio is an Assistant Professor in the Department of Economics at the University of Insubria (VA), Italy.